Tasa de impuestos por región Taiwán

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La información proporcionada en esta página está destinada únicamente a fines informativos generales. No debe interpretarse como asesoramiento fiscal, ni pretende serlo. Para obtener asesoramiento sobre sus responsabilidades fiscales particulares, consulte con un experto fiscal experimentado. PayPro Global no asume ninguna responsabilidad por ninguna acción tomada o no tomada en base a la información presentada aquí.

Taiwan applies a 5% Value-Added Tax (formally Business Tax) managed by the National Taxation Bureau (NTB) under the Ministry of Finance. For non-resident providers of cross-border digital services, compliance is triggered under a simplified regime once annual business-to-consumer (B2C) sales reach a statutory threshold of TWD 600,000.

Registered foreign digital vendors must report their transactions on a bi-monthly cycle, with electronic returns and tax payments due via the Taiwan e-Tax portal by the 15th day of the month following the end of each period. Furthermore, cross-border digital businesses must issue mandatory electronic Government Uniform Invoices (eGUI) for B2C transactions using formatted XML data transmitted directly to the Ministry of Finance’s central e-invoice platform.

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Taiwán

Taiwan introduced its Value-Added Tax (formally Business Tax) in 1986 under the Value-Added and Non-Value-Added Business Tax Act. Standard VAT rate is 5%.  Non-resident digital service providers must register once annual B2C sales reach TWD 600,000. 

Enlace oficial del gobierno: Ministry of Finance (MOF), through the National Taxation Bureau (NTB)

5.00%

Tasa de IVA/impuesto sobre las ventas de productos y servicios electrónicos

Tax applicable for

B2B and B2C

Mecanismo de inversión del sujeto pasivo para ventas B2B

Sí

Se requiere validación del ID fiscal

Sí

¿Cuándo debe registrarse?

After TWD 600,000 in annual B2C sales 

Posibilidad de registro en línea

Sí 

Se necesita representante local

No obligatorio

Procedimiento de registro

Register via Taiwan e-Tax portal under non-resident digital regime; receive BAN; configure eGUI issuance via MOF platform

Lista de servicios digitales y electrónicos sujetos a impuestos

Services supplied via electronic platform

Digital products delivered electronically over the Internet — software, music, apps, e-books, streaming, online courses

Sanciones

Late filing: 1% of tax due per 2 days overdue (within 30 days);

NT$1.200 (within 30 days late) or NT$3.000 (over 30 days late) even if no tax due;

failure to issue eGUI: NT$1.500–15.000 per violation

Umbral de registro

NTD 600.000 

Frecuencia de presentación

Bimestral

Fecha límite de presentación

15th day of the month following the end of the bi-monthly reporting period

Requisitos de facturación electrónica

Obligatorio

Mantenimiento de registros

5 years 

How-To Guides: Taiwan SaaS VAT

Paso: 1 Umbral

Effective May 1, 2017, Taiwan requires non-resident vendors (including online platforms) of digital services to consumers (B2C) in Taiwan to register for and collect VAT if their sales exceed TWD 480,000 in a 12-month period.

Effective January 1, 2019, non-resident VAT registered digital services providers are required to issue government compliant e-invoices.

 

Effective April 7, 2025, Taiwan raised the VAT registration threshold for non-resident digital services providers from TWD 480,000 to TWD 600,000.

 

Registration is mandatory if B2C sales exceed this amount. (Note: Threshold increased from 480k to 600k in 2025).

Paso: 2 Registro de empresas

Register via the eTax Portal (Ministry of Finance) under the “Simplified Registration for Cross-Border Electronic Services” scheme. No local fiscal representative is required for this simplified scheme.

Paso: 3 Número TIN/IVA

Tax Registration Number. It is an 8-digit code assigned upon approval.

Paso: 1 Tasa Estándar

Standard VAT (IVA) in Taiwan is 5%. 

Paso: 2 Fórmula de la Tasa

Para calcular sus montos de impuestos, utilice la siguiente fórmula:

 

Importe Fiscal = Precio Neto x 5%

 

Paso: 3 Inversión del Sujeto Pasivo (B2B)

Yes. Foreign suppliers generally do not charge VAT to Taiwanese business entities. The local business buyer accounts for VAT under the reverse charge mechanism (Article 36).

Paso: 1 Ventas B2C

Charge 5% VAT on digital services sold to individuals.

 

 

 

Paso: 2 Ventas B2B

Do not charge VAT if the buyer provides a valid 8-digit Unified Business Number (UBN). The buyer handles the tax.

Paso: 3 Requisitos de Facturación

Cloud GUI (Mandatory):

 

Foreign suppliers selling B2C must issue Cloud Government Uniform Invoices (Cloud GUI).

• Must be issued within 48 hours of payment.
• Requires integration with a specialized “Value Added Center” (VAC) or Turnkey software to transmit data to the Ministry of Finance.
• Must notify customers via email for the “Receipt Lottery.”

Paso: 1 Intervalo de presentación

Taxes are filed bi-monthly

Paso: 2 Fecha límite de presentación

The filing deadline is by the 15th day of the odd month following the period (e.g., file Jan-Feb returns by March 15).

Paso: 3 Presentación

File electronically via the eTax Portal. Payment can be made via credit card (if supported) or international wire transfer.

Paso: 4 Mantenimiento de registros

Records must be kept for 5 years.

PayPro Global Solution: Registro y Representación Fiscal Simplificados

Navigating Taiwan’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Obtenga más información sobre nuestros servicios MoR.

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